Service tax branch and head office

Queries 7073 views 5 replies

Kumar Gaurav

Consultant

33 Points Joined July 2008

Hi,

Can anyone educate me on the case below.

Company head office and branch office are in different state. Company is raising bills from branch office with service tax number of head office and head office.

Now company is getting services from other vendor and he is charging at the branch office.

Can we adjust charged branch office service tax amount to head office service tax paybale amount and pay the difference.

this has to be in the same office?

Thanks,

Kumar

Replies (5)

If ur head office has centralised registration mentioning all the related branch offices in the ST1 application.. then u can avail credit of input service billed to branches( i hope ur refering to credit of service tax ).

check status of ST2, and other details of registraion and decide urself. please.

Susant Sarangi

Practice in Service Tax & FEMA

19 Points Joined March 2007

Hi,

Generally service tax registration are based on the premises. However if you have a centralized registration you can use the registration number for all the premises mentioned in the centralisation application and ST-2 certificate. Otherwise you will not able to raise your bill from branch office showing your head office registration number and alno not elligible to claim credit for the service received at branch.

Kindly check you registration certificate .

Regrads

Susant

rajusarkar123456789025

DIRECTOR

21 Points Joined October 2009

THIS IS TO INFORM YOU THAT WE FILL FORM ST1 BUT WE CAN NOT SELECT SERVICE OFFERED .AND WE SELECT OTHER THAN IN THE NEGATIVE LIST . WE CALL SERVICE NO. 1800 425 4251 AND MAIL TO aces.servicedesk @ icegate.gov.in . BUT THEY DO NOT ANY HELP.

NOW YOU ARE HEREBY REQUESTED TO TAKE AN IMMEDIATE STEP TO REGISTRATION OF ST1 AND WE ATTACHED MY ST -1 FORM.

MY ID : sumaitrahati

PHONE : 9804379897

Shivam Garg

Article

31 Points Joined March 2009

Hi Mr. rahusarkar, It is not a problem that you have not selected any service. While filing return you can selected services which you provide. Another option is that You can file online an application for amendment in registration while login into your account at www.aces.gov.in portal and then you can select taxble service which you provide.